The main difference is that the applicable subjects are different. The matters between partnerships regulated by the Partnership Enterprise Law are those between companies stipulated in the Company Law. Partnership enterprises only pay personal income tax, not corporate income tax, while companies need to pay corporate income tax; Partnership enterprises are divided into general partnership enterprises and limited partnership enterprises, and companies are divided into joint stock limited companies and limited liability companies; Everything in a partnership belongs to the partners, and the company has its own independent property; The general partner of a partnership enterprise bears unlimited joint liability with all its property, while the company only bears joint liability with all its property, and the shareholders of the company do not bear joint liability, so the company has independent legal personality; A partnership must have at least two partners, and a company may have a one-person company; There is no limit on the amount of partnership, and the company has the minimum registered capital; Limited partnership must have general partners, and there is no such difference between shareholders of a company; Partnerships have strong human cooperation and companies have strong capital cooperation.
The partnership agreement applies to the partnership enterprise; Articles of association are applicable to the company, but the contents are not exactly the same.